Michael Roger Day CPA Reinstatement Order

MN Board of Accountancy Enforcement

Filed February 12th, 2020

Detected March 20th, 2026

Summary

The Minnesota Board of Accountancy issued a reinstatement order for Michael Roger Day's CPA certificate, which had been revoked in 2018 for failure to renew. The certificate will be reinstated to inactive status upon payment of a $25 renewal fee within 90 days.

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What changed

The Minnesota Board of Accountancy has issued a reinstatement order for CPA certificate number 11284, held by Michael Roger Day. The certificate was originally issued in 1988, expired in 2015, and was revoked in 2018 due to non-renewal. This order reinstates the certificate to inactive status, contingent upon the payment of a $25 renewal fee.

Michael Day must pay the renewal fee within 90 days of the order date (February 12, 2020). Failure to do so will result in the order being vacated and the certificate remaining revoked. The order also clarifies that the original revocation remains public data, alongside this reinstatement order.

What to do next

Pay $25 renewal fee within 90 days of 2020-02-12
Ensure certificate is reinstated to inactive status

Penalties

If fees are not paid within 90 days, the reinstatement order will be vacated and the certificate shall not be reinstated.

Source document (simplified)

STATE OF MINNESOTA BOARD OF ACCOUNTANCY

In the Matter of

Michael Roger Day

CPA Certificate No. 11284

REINSTATEMENT ORDER

The Minnesota Board of Accountancy has determined as follows:

The Board is authorized to license and regulate certified public accountants pursuant to Minn. Stat. §§ 326A.01-.14 (2024).
The Board issued Respondent Michael Day a certified public accountant license on August 18, 1988.
Michael Day's certified public accountant certificate expired on December 31, 2015.
On February 5, 2018, pursuant to Minn. Stat. § 326A.04, subd. 11, the Board revoked Michael Day's certificate because he failed to renew it for more than two years after its expiration.
On February 3, 2026, Michael Day petitioned to reinstate his revoked certificate pursuant to Minn. Stat. § 326A.09.
This order is in the public interest.

IT IS HEREBY ORDERED, pursuant to Minn. Stat. §§ 326A.04, .09, that Michael Day's certified public accountant certificate shall be reinstated to the inactive status upon payment of a \$25 renewal fee.

IT IS FURTHER ORDERED that if Michael Day does not pay all required fees within 90 days, this order shall be automatically vacated, and Michael Day's certificate shall not be reinstated.

IT IS FURTHER ORDERED that nothing herein shall be deemed to rescind the Board's order revoking Michael Day's certified public accountant certificate and, moreover, that revocation order and this reinstatement order shall be classified as public data pursuant to Minn. Stat. § 13.41, subd. 5 (2024).

Dated: 2/12/20

STATE OF MINNESOTA

BOARD OF ACCOUNTANCY

CHARLES SELCER, CPA

Board Chair